United States v. Davis’s Empirical Analysis
1962
Citation profile
239 federal appellate · 15 district · 90 state decisions
How this case has been cited
Cited by 652 later decisions (8 by the Supreme Court) — most recently December 2019 · most notably United States v. Gilmore (1963), Commissioner v. Tufts (1983)
239 federal appellate · 15 district · 90 state decisions — followed in 20 states
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
Relationships
Applies 26 U.S.C. § 1001 · 26 U.S.C. § 1012 · 26 U.S.C. § 61 (Payment-in-Kind Tax Treatment Act of 1983)
Relies on Helvering v. Hallock · Poe v. Seaborn · Commissioner v. Hansen · Commissioner v. Wemyss
Most-quoted passages
The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 652 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.
“might be ascertained independently of the extent of the husband's property by such criteria as the wife's financial condition, her needs in relation to her accustomed station in life, her age and health, the number of children and their ages, and the earning capacity of the husband.”
19 later decisions quote this exact passage · from the majority“However, once it is recognized that the transfer was a taxable event, it is more consistent with the general purpose and scheme of the taxing statutes to make a rough approximation of the gain realized thereby than to ignore altogether its tax consequences. Cf. Helvering v. Safe Deposit & Trust Co., 316 U.S. 56 , 67, 62 S.Ct. 925, 930, 89 L.Ed. 1266 (1942).”
9 later decisions quote this exact passage · from the majority“all the ordinary and necessary expenses paid or incurred during the taxable year * * * in connection with the determination, collection, or refund of any tax,”
4 later decisions quote this exact passage · from the majority
How this case has been treated — in progress
Whether each later court followed, distinguished, criticized, or overruled this decision. The treatment classification (task #35) runs highest-cited cases first and lights up here as it reaches this one.